As of 8 November 2026, what percentage of the demand created by the order appealed against must an…
The proviso to section 9-A(1) requires satisfactory proof of payment of 25% of the demand created by the appealed order. Section 13 of the Rajasthan Finance Act, 2020…
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As of 8 November 2026, what percentage of the demand created by the order appealed against must an appellant show they have paid under the proviso to section 9-A(1) of the Rajasthan Excise Act, 1950?
Answer and explanation
Correct answer D
The proviso to section 9-A(1) requires satisfactory proof of payment of 25% of the demand created by the appealed order. Section 13 of the Rajasthan Finance Act, 2020 substituted 25% for 75%. Section 15 of the Rajasthan Finance Act, 2026 changed references to the appellate body without changing the percentage.
Option feedback
Option A
The proviso specifies 25% of the demand.
Option B
The Rajasthan Finance Act, 2020 replaced the old 75% figure with 25%.
Option C
The proviso prescribes 25%, so payment of 15% does not meet the statutory amount.
Option D
The proviso requires satisfactory proof that 25% of the demand created by the appealed order has been paid.
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Rajasthan APO